Publication date: August 25, 2026

The development of the Polish investment support system began in the mid-1990s, when Special Economic Zones (hereinafter referred to as SEZs) were established under the Act of 20 October 1994. According to Article 2 of this Act, the system was limited solely to designated, uninhabited areas of the territory of the Republic of Poland, where business activity could be conducted on preferential terms. However, a real breakthrough in this approach occurred in 2018 with the entry into force of the Act on Supporting New Investments. This introduced a completely new model – the support system was no longer limited to closed sectors. The resulting Polish Investment Zone effectively recognized the entire territory of Poland as a single large area where entrepreneurs could apply for aid for new projects. The primary support tool in both regimes remained the income tax exemption. In this respect, the Acts refer directly to the Corporate Income Tax Act of 15 February 1992 (CIT Act) – and in particular to Article 17, paragraph 1, item 34 (regarding exemptions within SEZs) and Article 17, paragraph 1, item 34a (regarding new investments within PSIs). We are currently at a key, transitional moment in this evolution. The historical SEZ system has a strictly defined expiry date – it will expire irrevocably at the end of 2026, giving way only to new regulations. This study outlines the framework for this transformation, from the zones being phased out to the current challenges and simplifications in the investment support system.

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Conditions of investing in the Polish Special Economic Zones – The conditions: the minimum contribution of the investor – 100.000 EUR and long-term investment

Within the SEZ the investor can undertake production and render services (including logistics and informatics outsourcing, R&D, new technologies, accounting, call centers, etc.). In order to start the investment in the SEZs the investor is required to obtain the permit from the administrator of the SEZ. The permit is issued taking into account such criteria as the sustainability of the investment, the value of the investment of minimum 100.000 EUR, maintaining the investment for not less than 5 years and the creation of new jobs for at least three years (in case of SMEs). Particular requirements are establish in administrator’s ordinances.

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